Rip 3/4” plywood into strips 24” wide by 8 feet long using either a table saw or circular saw.
Measure height of caster wheels and height of the miter saw deck. Subtract these measurements from 34-1/2”. From the 24” wide strips, cut three pieces to this length.
Cut remaining pieces according to cut list.
Drill four 3/4” pocket holes on 5 each end (measuring 24” long) of the side/divider pieces. Attach sides to top and bottom with 1-1/4” pocket hole screws.
Mark center of top/bottom. Attach divider to top and bottom with 1-1/4” pocket hole screws.
Drill four 3/4” pocket holes on each end (measuring 24” long) of the shelves. Attach between divider and sides.
Apply glue to back edges of the cart. Attach back with 3/4” brad nails.
Install caster wheels at base of cart.